eprintid: 10118852
rev_number: 24
eprint_status: archive
userid: 608
dir: disk0/10/11/88/52
datestamp: 2021-01-12 11:45:56
lastmod: 2022-05-05 17:50:28
status_changed: 2021-01-12 11:45:56
type: article
metadata_visibility: show
creators_name: Andriani, L
creators_name: Bruno, R
creators_name: Douarin, E
creators_name: Stepien-Baig, P
title: Is tax morale culturally driven?
ispublished: pub
divisions: UCL
divisions: B03
divisions: D92
keywords: Culture, cultural dimensions, EVS, Hofstede, institutions,
tax morale
note: This version is the author accepted manuscript. For information on re-use, please refer to the publisher’s terms and conditions.
abstract: Citizens' tax compliance should not only respond to the quality of formal institutions, but might also be culturally driven. We contribute to this literature by investigating whether tax morale, an individual's intrinsic non-pecuniary motivation to comply with taxes, is associated with the cultural values (following Hofstede's typology) held by this individual. The analysis exploits four waves of the European Values Survey (1981–2010) across 48 countries. The cultural dimensions are constructed through a polychoric principal component analysis on a set of relevant survey items consistent with Hofstede's definitions. Ordered logit estimations suggest that although values of individualism and femininity are associated with higher individual's tax morale, power distance and uncertainty avoidance are associated with lower tax morale. These results remain consistent as we increase the level of granularity of our investigation through within-region analyses and, subsequently, within-cohort analyses. We argue that these results inevitably enrich the emerging debate about cultural values and citizens' compliance with formal institutions. They also indicate that societal culture as well as individual values should be considered when designing policies aiming to improve tax compliance.
date: 2022-02
date_type: published
publisher: Cambridge University Press
official_url: https://doi.org/10.1017/S1744137421000072
oa_status: green
full_text_type: other
language: eng
primo: open
primo_central: open_green
verified: verified_manual
elements_id: 1841744
doi: 10.1017/S1744137421000072
lyricists_name: Bruno, Randolph
lyricists_name: Douarin, Elodie
lyricists_id: RBRUN21
lyricists_id: EDOUA54
actors_name: Bruno, Randolph
actors_id: RBRUN21
actors_role: owner
full_text_status: public
publication: Journal of Institutional Economics
volume: 18
number: S1
pagerange: 67-84
citation:        Andriani, L;    Bruno, R;    Douarin, E;    Stepien-Baig, P;      (2022)    Is tax morale culturally driven?                   Journal of Institutional Economics , 18  (S1)   pp. 67-84.    10.1017/S1744137421000072 <https://doi.org/10.1017/S1744137421000072>.       Green open access   
 
document_url: https://discovery.ucl.ac.uk/id/eprint/10118852/1/joie-2020-142.r1_proof_hi.pdf